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随着我国改革开放的深入和市场经济国际化发展,企业集团得到快速发展,成为日益普遍的经济组织形式。企业集团要想在激烈的市场竞争中立于不败之地就要不断提高自身的经营水平和竞争力,为此首先要加强对财务方面的管理和控制。而健全的财务管理体制不管是对提高单位财务管理水平还是对保持单位竞争力都有举足轻重的作用。本文主要就我国企业集团财务管理体制做简单阐述,在讲述财务管理体制的三种模式及优缺点的基础上,分析了当前我国企业集团在财务管理体制方面存在的主要问题,并就如何进一步完善企业集团财务管理体制提出了几点对策和建议。
With the deepening of China’s reform and opening up and the internationalization of the market economy, enterprise groups have developed rapidly and become an increasingly common form of economic organization. If an enterprise group wants to be invincible in the fierce market competition, it must continuously improve its management level and competitiveness. First of all, it must strengthen the management and control of the financial affairs. A sound financial management system plays a decisive role in improving the unit’s financial management level and maintaining the unit’s competitiveness. Based on the three models and the advantages and disadvantages of the financial management system, this paper mainly analyzes the main problems existing in the financial management system of our country’s enterprise groups, and on how to further improve the financial management system of our country, Enterprise Group Financial Management System put forward several countermeasures and suggestions.